Internal Audit Quality Assurance and Improvement Training Course

Course Introduction

Internal Audit Quality Assurance and Improvement Training Course provides a structured and practical approach to establishing, managing, evaluating, and continuously improving the quality of an internal audit function. The programme equips internal audit professionals with the knowledge and techniques required to develop effective quality assurance arrangements that support consistent engagement delivery, professional standards, stakeholder confidence, reliable assurance, and sustained improvement across the audit activity.

Internal audit quality is influenced by the entire audit operating model, including governance, independence, strategy, risk assessment, engagement planning, fieldwork, supervision, documentation, reporting, follow-up, resource management, and stakeholder communication. This course examines these interconnected dimensions and helps participants establish quality expectations that are embedded throughout the audit lifecycle rather than treated as a final inspection exercise after an engagement has been completed.

Participants will explore the design and operation of internal audit quality assurance and improvement programmes, including ongoing monitoring, engagement-level supervision, periodic internal assessments, self-assessments, external assessments, performance measurement, issue identification, remediation, and continuous improvement. Practical attention is given to developing review methodologies, quality criteria, assessment tools, evidence requirements, reporting approaches, and action plans that can be applied across different internal audit environments.

The programme also examines how audit leaders can use performance information to understand whether the internal audit function is delivering meaningful assurance and value. Participants will consider measures relating to risk coverage, audit execution, report quality, timeliness, recommendation implementation, stakeholder engagement, resource utilisation, professional development, and improvement activity. The emphasis is on balanced performance information that supports informed management decisions rather than encouraging narrow measurement of audit volume or activity.

A key focus is placed on assessing compliance with professional requirements while avoiding a purely checklist-based approach to quality. Participants learn how to evaluate whether internal audit work demonstrates independence, objectivity, appropriate risk focus, sufficient evidence, sound judgement, effective supervision, clear reporting, and meaningful follow-up. The course also addresses common quality weaknesses, root-cause analysis, remediation planning, quality culture, accountability, and communication of assessment results to senior management and governance bodies.

The programme concludes with emerging developments affecting internal audit quality, including agile auditing, data analytics, continuous auditing, artificial intelligence-assisted audit activities, automated quality monitoring, remote audit delivery, integrated assurance, and changing stakeholder expectations. Participants will learn how to build an adaptable quality assurance and improvement framework that strengthens audit credibility, supports professional excellence, and creates a culture of continuous learning and sustainable performance improvement.

Duration

10 days

Who Should Attend

• Chief audit executives responsible for internal audit quality, governance, strategy, and professional performance.

• Internal audit managers responsible for supervising engagements and maintaining consistent audit quality.

• Internal audit quality assurance specialists conducting ongoing monitoring and periodic assessments.

• Audit supervisors responsible for engagement reviews, working-paper quality, reporting, and corrective actions.

• Senior internal auditors seeking advanced skills in audit quality assessment and improvement methodologies.

• Risk and assurance professionals involved in evaluating the effectiveness of assurance functions.

• Governance professionals supporting audit committees and oversight of internal audit performance.

• Compliance professionals involved in professional standards, quality controls, and assurance reviews.

• Internal audit team leaders responsible for coaching auditors and implementing quality improvement initiatives.

• External assessors and consultants supporting internal audit quality assessments and improvement programmes.

• Audit professionals preparing internal audit functions for independent or external quality assessments.

• Professionals responsible for internal control, governance, risk management, and assurance framework development.

• Newly appointed audit managers seeking a structured approach to managing internal audit quality and performance.

• Professionals responsible for audit methodology, policies, procedures, training, quality monitoring, and continuous improvement.

Course Objectives

• Develop a comprehensive understanding of internal audit quality assurance and improvement principles and their importance to credible, consistent, and value-adding assurance.

• Design a practical quality assurance and improvement programme covering ongoing monitoring, internal assessments, external assessments, reporting, remediation, and continuous improvement.

• Establish appropriate quality criteria for evaluating internal audit governance, independence, risk-based planning, engagement execution, documentation, reporting, and follow-up.

• Apply structured quality review techniques to internal audit engagements, working papers, audit programmes, evidence, findings, conclusions, reports, and corrective action processes.

• Evaluate internal audit compliance with applicable professional requirements while distinguishing formal conformance from the actual effectiveness and quality of assurance delivery.

• Develop balanced internal audit performance indicators that measure risk coverage, engagement quality, timeliness, stakeholder value, recommendation implementation, and resource effectiveness.

• Conduct effective internal self-assessments and periodic reviews using evidence-based methodologies that identify strengths, weaknesses, improvement opportunities, and recurring quality issues.

• Prepare internal audit functions for external quality assessments by establishing appropriate documentation, evidence, governance arrangements, methodologies, and assessment readiness processes.

• Identify root causes of recurring audit quality deficiencies and develop practical corrective actions that address underlying methodology, competency, governance, resource, or process weaknesses.

• Strengthen audit supervision and engagement review practices through effective review notes, coaching, quality checkpoints, escalation, accountability, and continuous professional development.

• Communicate quality assessment results effectively to chief audit executives, senior management, audit committees, and other stakeholders while maintaining objectivity and transparency.

• Integrate emerging technologies, analytics, automation, artificial intelligence, agile methods, continuous auditing, and modern assurance practices into sustainable internal audit quality improvement.

Comprehensive Course Outline

Module 1: Foundations of Internal Audit Quality Assurance and Improvement

• Meaning, purpose, scope, and value of internal audit quality assurance and improvement within modern assurance functions.

• Relationship between audit quality, professional standards, independence, objectivity, risk-based auditing, stakeholder confidence, and organisational value.

• Core dimensions of quality across governance, strategy, planning, engagement execution, reporting, follow-up, resources, and performance.

• Common internal audit quality challenges, recurring deficiencies, quality expectations, and principles for building a sustainable improvement culture.

Module 2: Internal Audit Governance and Quality Accountability

• Governance structures that establish responsibility for internal audit quality, performance, methodology, oversight, and continuous improvement.

• Roles of the chief audit executive, audit management, auditors, senior management, audit committees, and other governance stakeholders in maintaining quality.

• Audit charters, policies, methodologies, delegated responsibilities, escalation arrangements, and accountability mechanisms supporting quality assurance.

• Assessing whether governance arrangements provide appropriate independence, authority, resources, access, oversight, and accountability for the internal audit function.

Module 3: Designing a Quality Assurance and Improvement Programme

• Key components of a comprehensive quality assurance and improvement programme and their relationship across the internal audit operating model.

• Establishing quality objectives, assessment criteria, monitoring schedules, responsibilities, review methodologies, evidence requirements, and reporting arrangements.

• Integrating ongoing monitoring, periodic self-assessments, engagement reviews, internal assessments, external assessments, and improvement initiatives.

• Developing quality assurance policies and procedures that are proportionate to the size, complexity, risk profile, and maturity of the internal audit function.

Module 4: Ongoing Monitoring and Engagement-Level Quality Controls

• Designing continuous monitoring activities that evaluate audit engagement quality throughout planning, fieldwork, reporting, and follow-up.

• Applying engagement supervision, working-paper reviews, quality checkpoints, audit programme reviews, and report reviews to identify deficiencies early.

• Establishing review notes, escalation procedures, issue tracking, documentation standards, and timely resolution mechanisms for engagement quality issues.

• Using lessons learned, post-engagement reviews, stakeholder feedback, and audit performance information to strengthen ongoing quality monitoring.

Module 5: Audit Methodology, Standards and Quality Criteria

• Developing and maintaining internal audit methodologies that establish consistent expectations for planning, risk assessment, fieldwork, evidence, reporting, and follow-up.

• Translating professional requirements into practical audit policies, procedures, templates, guidance, review tools, and quality criteria.

• Assessing whether audit methodologies are consistently applied and appropriately adapted to engagement complexity, risk, scope, and objectives.

• Identifying gaps between documented methodology, professional expectations, actual audit practices, and evidence of effective implementation.

Module 6: Quality Review of Audit Planning and Risk Assessment

• Evaluating whether audit planning demonstrates clear understanding of objectives, risks, controls, scope, criteria, stakeholders, resources, and expected assurance outcomes.

• Reviewing engagement risk assessments for completeness, relevance, prioritisation, materiality, emerging risks, and alignment with organisational risk information.

• Assessing whether audit programmes adequately address identified risks and provide sufficient coverage of significant processes and controls.

• Identifying weaknesses in planning documentation and determining how inadequate planning can affect evidence quality, audit efficiency, and engagement conclusions.

Module 7: Quality Assessment of Audit Fieldwork and Evidence

• Evaluating the sufficiency, appropriateness, reliability, relevance, and traceability of audit evidence supporting engagement observations and conclusions.

• Reviewing audit testing procedures, sampling, analytical work, interviews, walkthroughs, observations, confirmations, and substantive procedures for quality and consistency.

• Assessing working papers for clear linkage between risks, objectives, procedures, evidence, exceptions, findings, conclusions, and recommendations.

• Identifying fieldwork quality deficiencies involving unsupported conclusions, incomplete testing, inconsistent documentation, inadequate supervision, or insufficient professional judgement.

Module 8: Audit Reporting, Findings and Communication Quality

• Assessing whether audit reports clearly communicate objectives, scope, methodology, significant findings, conclusions, recommendations, and management responses.

• Evaluating finding quality through condition, criteria, cause, effect, risk significance, supporting evidence, and clarity of proposed corrective actions.

• Reviewing executive summaries and reporting language for accuracy, balance, relevance, conciseness, consistency, and decision-usefulness.

• Assessing the quality of audit communication with management and governance bodies, including difficult findings, disagreements, escalation, and final report approval.

Module 9: Audit Supervision, Review and Professional Competency

• Establishing effective supervisory practices for engagement planning, fieldwork, working-paper review, reporting, and follow-up throughout the audit lifecycle.

• Assessing auditor competencies, technical knowledge, professional judgement, communication skills, analytical capabilities, and specialist expertise against engagement requirements.

• Designing coaching, mentoring, training, competency development, and knowledge-sharing arrangements that address identified capability gaps.

• Evaluating workload, resource allocation, specialist support, team composition, and scheduling factors that may influence audit quality and engagement outcomes.

Module 10: Internal Self-Assessments and Periodic Quality Reviews

• Planning and conducting structured internal assessments to evaluate conformance, engagement quality, methodology effectiveness, governance, and performance.

• Developing assessment questionnaires, review programmes, sampling methodologies, evidence requests, interview approaches, and evaluation criteria.

• Analysing assessment results to distinguish isolated deficiencies from systemic weaknesses and recurring patterns requiring broader intervention.

• Preparing assessment reports that communicate observations, strengths, deficiencies, root causes, improvement priorities, and management actions.

Module 11: External Quality Assessments and Assessment Readiness

• Understanding the purpose, scope, preparation requirements, evidence expectations, and stakeholder considerations associated with external quality assessments.

• Preparing audit charters, methodologies, engagement files, performance information, governance documentation, competency records, and quality evidence for independent review.

• Conducting readiness assessments to identify potential gaps before an external assessment and developing targeted remediation plans.

• Managing interactions with external assessors while ensuring transparency, accurate evidence presentation, professional communication, and timely responses to requests.

Module 12: Audit Performance Measurement and Quality Analytics

• Designing meaningful performance measures covering audit quality, risk coverage, engagement delivery, reporting, follow-up, stakeholder value, and resource utilisation.

• Developing dashboards and management information that provide useful insight without encouraging dysfunctional behaviour or excessive focus on audit activity volumes.

• Applying data analytics to identify recurring documentation weaknesses, overdue actions, engagement delays, review issues, finding patterns, and quality trends.

• Using performance information to support management decisions, resource allocation, methodology improvements, professional development, and strategic audit planning.

Module 13: Root Cause Analysis and Quality Improvement Management

• Identifying root causes of internal audit quality deficiencies across methodology, governance, competency, technology, resources, supervision, culture, and process design.

• Prioritising improvement actions according to significance, recurrence, underlying cause, stakeholder impact, implementation complexity, and expected quality improvement.

• Developing quality improvement action plans with accountable owners, milestones, resources, evidence requirements, target dates, and monitoring arrangements.

• Validating whether improvement actions have addressed underlying causes and produced sustainable changes in audit quality rather than temporary compliance.

Module 14: Emerging Technology and Modern Audit Quality Challenges

• Assessing quality implications of artificial intelligence, generative AI, automated testing, audit analytics, continuous auditing, and technology-enabled assurance.

• Evaluating risks associated with automated evidence generation, algorithmic outputs, data quality, model limitations, technology dependencies, and inappropriate reliance on automation.

• Establishing quality controls for remote auditing, digital working papers, cloud-based audit platforms, electronic evidence, and distributed audit teams.

• Adapting quality assurance methodologies to agile auditing, continuous risk assessment, dynamic audit planning, integrated assurance, and rapidly changing technology environments.

Module 15: Quality Reporting, Governance Communication and Improvement Oversight

• Preparing comprehensive quality assurance reports that communicate assessment scope, methodology, results, deficiencies, strengths, recommendations, and improvement priorities.

• Presenting quality information to audit committees and senior management in a way that supports informed oversight without obscuring significant deficiencies.

• Developing governance dashboards that track quality findings, remediation progress, recurring issues, performance trends, assessment outcomes, and improvement commitments.

• Establishing escalation mechanisms for significant quality concerns, overdue remediation, recurring deficiencies, resource constraints, or risks to audit credibility.

Module 16: Advanced Internal Audit Quality Strategy and Continuous Improvement

• Developing a mature internal audit quality strategy aligned with organisational objectives, stakeholder expectations, professional requirements, risk priorities, and assurance needs.

• Building a quality culture in which professional standards, evidence quality, constructive challenge, learning, accountability, and continuous improvement are embedded in daily audit practices.

• Integrating quality assurance results into audit strategy, annual planning, methodology updates, resource decisions, competency development, and technology investments.

• Establishing a forward-looking improvement framework that uses assessment insights, analytics, innovation, benchmarking, stakeholder feedback, and emerging practices to strengthen internal audit effectiveness.

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue 

The training will be held at our Upskill Training Centre. We also offer training for a group (at a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.

Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment:

Unless otherwise agreed between the two parties’ payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.